Page 270 - FR Integrated Workbook 2018-19
P. 270
Chapter 19
Consolidated statement of profit or loss
3.1 Single line in statement of profit or loss
The share of associate profit figure in the consolidated statement of profit or loss
(CSPL) is made up as follows:
$
Parent share of associate profit for the year X
Impairment for the year (X)
PUP adjustment (calculated as above) (X)
——
Share of associate profit per CSPL X
——
264
